Technical Resources

Technical Resources covers the nuts and bolts of the retirement plan market, focusing on IRS and DOL regulations, ERISA litigation, fiduciary governance and more.

 

 


Technical Resources

Technical Resources

By ASPPA Net Staff3/3/2016 • 0 Comments

The Department of Labor is planning to study how retirement planning strategies and decisions evolve — and it would like to know what you think about the effort. READ MORE

By ASPPA Net Staff3/3/2016 • 0 Comments

In-plan Roth rollovers (IRRs) have been touted as the latest great tax-planning device for retirement; an upcoming ASPPA webcast will cover the intricacies involved in effecting an IRR. READ MORE

By ASPPA Net Staff3/2/2016 • 0 Comments

Does a participant who made an early retirement decision based on a plan administrator’s errant benefit projection have a cause of action? Well, as a recent decision details, it can depend on what they claim — and when. READ MORE

By ASPPA Net Staff3/2/2016 • 0 Comments

The Office of Management and Budget on March 1 received a proposal from the Department of Labor to revise the Form 5500, part of a long-term strategic effort three agencies are undertaking to modernize and improve the Form 5500. READ MORE

By ASPPA Net Staff3/2/2016 • 0 Comments

The Government Accountability Office has been looking into replacement rates — and it’s got some suggestions for the Department of Labor. READ MORE

By ASPPA Net Staff2/29/2016 • 0 Comments

On Jan. 29, the IRS released proposed regulations that are expected to significantly affect the design and economics of defined contribution plans that test for nondiscrimination on the basis of equivalent benefit accrual rates. READ MORE

By ASPPA Net Staff2/26/2016 • 0 Comments

Pension funds have been confronted with a series of challenges of late, but new research suggests they aren’t taking things lying down. READ MORE

By ASPPA Net Staff2/25/2016 • 0 Comments

On Feb. 23, the American Retirement Association filed a comment letter with the IRS suggesting enhancements that can be made to the IRS pre-approved plan program for plans subject to Internal Revenue Code Sections 401(a) or 403(b). READ MORE

By ASPPA Net Staff2/25/2016 • 0 Comments

Speaker of the House Paul Ryan (R-Wisc.) has now weighed in on the anticipated publication of the Department of Labor’s (DOL) fiduciary rule, claiming that “the bureaucrats bullied it through.”
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By ASPPA Net Staff2/24/2016 • 0 Comments

A staff report from the Senate Committee on Homeland Security and Governmental Affairs sharply criticizes the Department of Labor’s (DOL) fiduciary proposal and what it described as a “flawed process” in handing down that rule. READ MORE

By ASPPA Net Staff2/24/2016 • 0 Comments

On Feb. 22, 2016, the American Retirement Association (ARA) filed a comment letter with the IRS regarding the new compliance questions to be added to the Form 5500, potentially for the 2016 plan year reports. READ MORE

By ASPPA Net Staff2/23/2016 • 0 Comments

The Securities and Exchange Commission (SEC) will proceed with its work on investment advice standards rules and oversight of advisors, SEC Chair Mary Jo White said Feb. 19 at the Practising Law Institute conference in Washington, D.C. READ MORE

By ASPPA Net Staff2/23/2016 • 0 Comments

There has been a massive shift in the types of retirement plans offered by the Fortune 500 since 1998 — unless you’re talking about hybrid plans. READ MORE

By ASPPA Net Staff2/19/2016 • 0 Comments

A recent paper notes that if financial considerations drove retirement decisions, workers financially prepared for retirement would exit the labor force and those not prepared would work longer. READ MORE

By ASPPA Net Staff2/19/2016 • 0 Comments

The Congressional Budget Office (CBO) has made some corrections to the calculations of replacement rates — the ratio of Social Security recipients’ benefits to their past earnings — that it had released in December. READ MORE

By ASPPA Net Staff2/18/2016 • 0 Comments

The DOL is rolling out a new initiative focused on the defined benefit plans of a number of Fortune 500 companies, examining three key areas. READ MORE

By ASPPA Net Staff2/16/2016 • 0 Comments

A new report suggests that while early distributions from retirement plans are a cross-generational issue, it may be a bigger behavioral problem than is widely appreciated. READ MORE

By ASPPA Net Staff2/16/2016 • 0 Comments

For 2015, plan sponsors should skip the compliance questions that were just added to the Form 5500-SF. A revised version of the 2015 instructions for Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan contains the new information regarding the optional questions. READ MORE

By Brian Graff2/16/2016 • 0 Comments

Buried in a Treasury Department proposal to make it easier for large corporations to close their defined benefit plans to new entrants is a provision that will make it harder for small businesses to form new retirement plans or maintain their current ones. READ MORE

By Nevin Adams2/12/2016 • 0 Comments

Two powerful congressional voices have taken several financial services firms to task for characterizing the Department of Labor’s fiduciary rule proposal as “unworkable” with dire consequences if enacted — while painting a very different picture for their investors. READ MORE

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